Study On The Accounting System Of Environmental Pollution

The Accounting of environmental pollution is the comprehensive accounting of environment and economy as well, ie a part of the green national economy accounting, which is the general term of accounting of the water pollution cost, air pollution cost and solid waste cost in physical volume and value. Environmental pollution accounting system is a complete set of theoretical method about the accounting of environmental pollution in physical-volume and value as well as the conceptions, methods, classification and basic criteria which are incorporated into the national economy accounting system. To account the environmental pollution aims at amending and replenishing the traditional national economy accounting system. Its results can provide datum for measuring the sustained economic growth, with which an appropriate adjustment can be made to the macroeconomical indexes such as the Gross Domestic Product, net domestic output along with the capital accumulation etc.The Environmental Pollution accounting is the theoretically based on the theory of labor value, environment value and sustained growth and methodologically based on the theory of national economy accounting, with the purpose of incorporating the environmental pollution accounting into the national economy accounting system. By using the method of respectively combining the standard analysis with substantial one and quantitative analysis with qualitative one, the domestic animal breeding, key industry and city pollution in physical volume and value along with the green national economy adjusted by environmental pollution were accounted, on the basis of clarifying the environmental pollution accounting contents and building its accounting system. In addition, accounting to the statistic from Ningxia in 2005, the result of the substantial analysis of environmental pollution accounting method is in line with the fact in Ningxia.This paper with regard to the research into the environmental pollution accounting system falls into six chapter except the first chapter, introduction, and the eighth chapter, conclusion. It unfolds itself in logical order of theory basis, system building, physical volume accounting, monetary accounting, accounting of green national economy adjusted by environmental pollution and substantial analysis.In chapter two, the theoretical basis of research into environmental pollution accounting system (EPAS) was introduced. The key to accounting the environmental pollution value was to incorporate the environmental pollution accounting (EPA) into SNA, therefore the theoretical analysis was developed around the value theory. With the theory of labor value theory as the starting point of analysis, by means of environmental value theory, it was believed that environmental pollution value actually the environmental minus value resulting from manufacturing and living and would partly or even totally offset the benefit from production as well as life enjoyment. The greatest original idea of substantial growth was to admit the of environment. Since environmental pollution accounting was the macroenvironment accounting founded on the national economy accounting system, the theory of national accounting should be analyzed in hope of reserving methodology for EPA.Chapter three, building the EPAS. Among plenty of green national economy accounting systems, the UN's SEEA was adopted by many countries, owing to its incorporating the strong points of different schools. Our green national economy accounting system was based on it. Taking the UN's SEEA plus CSEEA as a basis, adhering to the indirect and suitable principles, the framework of EPAS was built, based on which the technological route was formed.Chapter four, accounting of environmental pollution in physical volume. Physical volume accounting, as the first step of environmental pollution accounting, by way of describing the amount of discharge, disposal, and product of all sorts of pollution corresponding to economy activity and making clear the source and direction of pollution, connected the occurred economy activity with the altered environmental condition, and accounted the environmental pollution in physical volume in accordance with different industrial departments, which laid a foundation for value accounting.Chapter five, the value accounting of environmental pollution. Taking the substantial as a basis, the value accounting was conducted as the second step as well as the most crucial part of environmental pollution accounting. The accounting of practical and unpractical harnessing cost was conducted according to different industrial department accounting, in which the value accounting of waste water and waste air both involved sharing the cost between water pollution and air pollution. In the paper, the concept of benefiting from dealing with facilities was introduced, which indicated that the coefficient of harnessing cost should be identified and used to share the cost.Chapter six, green national economy accounting based on environmental pollution accounting. In the paper, the results of physical volume accounting and value accounting were firstly concluded, then the substantial account and value account of environmental pollution were established after index selection. After that, the input and output of environmental pollution were analyzed in the hope of reappearing the interdependence between environment and economy which was neglected in the traditional output and input report. Finally, from three angles: production, expenditure and income, the green GDP index functionally akin to GDP along the green expansion of all departments were worked out.Chapter seven, practical research into the environmental pollution in Ningxia. Based on all theories and approaches mentioned before and the statistics from Ningxia in 2005, the physical volume, value and green GDP adjusted by environmental pollution of Ningxia area were all accounted. Judging from the results, it was found that in Ningxia the unpractical harnessing cost was higher than practical one, illustrating a large input gap. Among that the unpractical cost of harnessing our pollution was 2.5 times as large as the practical one. Seeing from the integration of substantial accountings, the control of air pollution, especially SO2, should be strengthened in Ningxia. This situation had something to do with the coal which was the main energy consumed in Ningxia. In short, all results tally with the actual situation of Ningxia.